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14-24-121. Electronic warrants transfer system.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-24-121. Electronic warrants transfer system.
(a) The quorum court of each county may establish by ordinance an electronic warrants transfer system directly into payees' accounts in financial institutions in payment of any account allowed against the county.
(b)(1) For purposes of this section, counties opting for the electronic warrants transfer system shall establish written policies and procedures to ensure that the electronic warrants transfer system provides for internal accounting controls and documentation for audit and accounting purposes.
(2) The electronic warrants transfer system under subdivision (b)(1) of this section shall comply with the information systems best practices approved by the Legislative Joint Auditing Committee before implementation by the county.
(c) A single electronic warrants transfer may contain payments to multiple payees, appropriations, characters, and funds.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-24-121
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-24-121
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 49bfce1ce67a1995456a37d59858516ed268d619a3ee6666761774c8f8261010
Source location: content.xml paragraph 7146
Stored source content
14-24-121. Electronic warrants transfer system.
(a) The quorum court of each county may establish by ordinance an electronic warrants transfer system directly into payees' accounts in financial institutions in payment of any account allowed against the county.
(b)(1) For purposes of this section, counties opting for the electronic warrants transfer system shall establish written policies and procedures to ensure that the electronic warrants transfer system provides for internal accounting controls and documentation for audit and accounting purposes.
(2) The electronic warrants transfer system under subdivision (b)(1) of this section shall comply with the information systems best practices approved by the Legislative Joint Auditing Committee before implementation by the county.
(c) A single electronic warrants transfer may contain payments to multiple payees, appropriations, characters, and funds.
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